PENGARUH KONSERVATISME AKUNTANSI, LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN DAN KOMPENSASI RUGI FIKSAL TERHADAP TAX AVOIDANCE

Abstract

This research aimed to examine the effect of accounting conservastism, leverage, profitability, firm size and fiscal
loss compensation on the tax adn beverages company which was listed in Indonesia Stick Exchange (IDX)
during 2012-2016 periods. The sample of this research used purposive sampling method with determine criteria.
The data analyzed by multiple linier regression analysis with SPSS statistic test (Statistical Product and Servica
Solution) 23 version. The result of this research showed that accounting conservastism gave positive effect on the
tax avoidance, leverage does not have any effect on the tax avoidance since the company did not choose a large
debt as their operational fund, profitability gave positive effect on the tax avoidance, firm size did not have any
effect on the tax avoidance since big company have well plan for tax therefore they did not conduct tax
avoidance; and fiscal loss compensation gave positive effect on the tax avoidance.
Keywords : accounting conservatism, leverage, profitability